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28. Reduction Entry (Asshuku Kicho) or Deferred Tax on Property / Like-Kind Exchanges 圧縮記帳

圧縮記帳について英語でまとめました( 国税庁サイト )。 An overview of "reduction entry ( asshuku kicho )," i.e., deferral of tax on capital investment grants or like-kind exchanges in Japan, is as described below. See  this post  for  more about Japanese tax and accounting: The author of this website is not responsible for any damage or loss arising related to this website.